In-Bond Entry Types Explained: IT, T&E and IE Under 19 CFR Part 18

What is an in-bond entry?

An in-bond entry is a transportation entry that lets imported merchandise move from the U.S. port where it arrives to another U.S. port, or out of the United States, under a bonded carrier and before duty is paid. 19 CFR 18.1(a) describes it as transporting imported merchandise "secured by a bond, from one port to another prior to the appraisement of the merchandise and without the payment of duties."

What are the in-bond entry types?

The three in-bond entry types most importers meet are immediate transportation (IT), transportation and exportation (T&E) and immediate exportation (IE). 19 CFR 18.1(b) lists seven transportation entries and withdrawals in total, including warehouse withdrawals and vessel supplies.

TL;DR

An in-bond entry defers duty by moving cargo under a carrier's bond instead of entering it where it lands. IT moves goods inland for entry, T&E moves them across the country for export, and IE exports them from the port of arrival. The carrier has 30 days to deliver, the goods then have 15 days to be entered or exported, and on day 16 they go to general order. For an importer landing 20 containers a month at a West Coast port and clearing them in Chicago, that is 20 open in-bonds, each with two clocks running. One detail is easy to miss: under 19 CFR 141.69(b), an IT shipment that is not under quota, is entered at the port named in the IT and has not gone to general order takes the rates in effect when the IT entry was accepted at the first port, unless the tariff measure provides otherwise. GingerControl's Tariff Calculator prices the duty stack on a date-sensitive basis; GingerControl does not file in-bonds.

Last updated: October 2026

What is an in-bond entry, and when do you need one?

You need an in-bond entry whenever imported goods will not be entered at the port where they first arrive. Common cases:

• Inland clearance. A container lands at a seaport and moves by rail to an inland port for entry.
• A foreign trade zone or bonded warehouse at a port other than the port of arrival.
• Transit. Goods cross U.S. territory between two foreign countries.
• Re-export from the port of arrival, for example goods found to be prohibited.

The application is electronic. Under 19 CFR 18.1(d), an in-bond application "consisting of a transportation entry and manifest must be transmitted to CBP via a CBP-approved EDI system." It must carry the six-digit HTS number, the quantity at the smallest external packing unit (200 cartons, not one container), the container and seal numbers, and the destination or export port. CBP must authorize the movement before it starts, under 18.1(f).

The paper CBP Form 7512 was retired for most modes by the 2017 in-bond rule at 82 FR 45366, effective November 27, 2017, in which CBP said it "does not plan to maintain a two tiered in-bond system with both electronic filing and paper filing." Form 7512 survives for pipeline movements under 19 CFR 18.31. CBP's in-bond FAQ names the two filing routes today: the Automated Commercial Environment (ACE) and QP/WP, "an ABI hosted in-bond system that allows all parties, carriers and non-carriers, to submit electronic in-bond applications directly to CBP."

Under 18.1(c), the filer can be the arriving carrier, the carrier taking the goods under its bond, or any party with "a sufficient interest in the merchandise." Under 18.1(e), the movement needs "a custodial bond on CBP Form 301, containing the bond conditions set forth in § 113.63."

What is the difference between IT, T&E and IE entries?

The difference is where the goods end up. IT ends in a U.S. entry. T&E and IE end in an export.

Bottom line: For an importer routing cargo through a coastal gateway, the entry type is a statement of intent made before the goods move. IT says "we will enter this inland." T&E and IE say "this is leaving." Changing that intent later is possible but takes CBP action, and for T&E and IE it also takes a complete ISF.

Three details from part 18 matter in practice:

1. The types come from the statute. When commenters asked CBP to replace IT, T&E and IE with one generic in-bond, CBP declined in the 2017 rule, explaining that the types derive from 19 U.S.C. 1552 and 1553 and that "the current system is beneficial in that it clearly specifies the intended disposition of the goods."
2. No EEI for a clean transit. Under 18.20(e) and 18.25(d), Electronic Export Information is not required for T&E or IE goods that were never entered for consumption, warehoused or admitted to an FTZ. Goods that need an export license still follow the licensing agency's rules.
3. Converting T&E or IE to a consumption entry needs a complete ISF. 19 CFR 18.46 requires permission from the port director of the origination port, which "will only be granted upon receipt by CBP of a complete Importer Security Filing." Our ISF 10+2 guide explains why T&E and IE shipments file a shorter five-element ISF in the first place.

How long do you have to move and close an in-bond?

Two clocks run in sequence, and missing either one is a breach.

Clock 1, delivery: 30 days. 19 CFR 18.1(i)(1) requires delivery to CBP at the destination or export port "within 30 days from the date of conveyance arrival at the origination port (if the in-bond application has been received and approved prior to conveyance arrival), or the date CBP provides movement authorization to the in-bond applicant, whichever is later." Barge movements get 60 days. Time held for a CBP or partner agency exam does not count. "Neither the diversion to another port nor the filing of a new in-bond application extends the maximum in-transit time."

Report of arrival: two business days. Under 18.1(j), CBP must be notified electronically within two business days after any portion of the shipment arrives, including the FIRMS code of the facility. Missing it "constitutes an irregular delivery," even if the goods are sitting safely in the right warehouse.

Clock 2, disposition: 15 calendar days. Under 18.1(k), goods that have arrived "must be entered, exported, or admitted to a foreign-trade zone ... within 15 calendar days from the date of arrival of the entire in-bond shipment." On the 16th day they become subject to general order. For exports, the in-bond record must also be updated within two business days after the goods leave, under 18.7(a)(3).

A worked timeline for an IT movement:

Bottom line: For a logistics team running 20 or more in-bonds a month, the risk sits in the handoffs. The carrier controls clock 1 and the arrival report. The importer and its broker control clock 2. A movement that arrives on time but waits for a commercial invoice can still go to general order on day 16.

Extensions are discretionary. Under 18.1(i)(2), CBP may extend in-transit time on a written request to the port director, considering factors such as "extraordinary circumstances such as major transportation network disruptions, natural disasters, and other emergencies."

What happens when an in-bond is diverted, short, or never closed?

Each failure has its own procedure, and all of them lead back to the bond.

Bottom line: For an importer whose carrier delivered a container to its warehouse before CBP closed the in-bond, the fix is time-boxed. CBP has 30 days from discovery to demand the goods back, and the bonded party then has 30 days to return them. Under 18.6(c), entry may be accepted on redelivery if the goods are recovered intact, without any package opened; if they cannot be, 18.6(d) accepts entry for the full manifested quantity.

The money exposure is set by the custodial bond. 19 CFR 113.63 provides that on a default, the principal and surety "agree to pay liquidated damages equal to the value of the merchandise involved in the default or three times the value of the merchandise involved in the default if the merchandise is restricted or prohibited merchandise or alcoholic beverages." A default that CBP determines does not involve merchandise carries $1,000 per default under the same section.

The arithmetic is blunt. A container of general merchandise valued at $80,000 that goes missing in transit can draw a claim of up to $80,000. If the goods are restricted, the ceiling is $240,000 ($80,000 x 3). On top of that, 19 CFR 18.8(c) makes the bonded party liable for the duties, taxes and fees on the missing goods, and that amount "is not limited to the amount of the bond." Relief is available: under 18.8(b)(2), CBP may cancel a claim for a lesser payment or none where a petition under 19 CFR part 172 shows the violation occurred "without any intent to evade any law or regulation."

How does an in-bond movement interact with an FTZ or a bonded warehouse?

In-bond is the road. Foreign trade zones and bonded warehouses are destinations:

• Into an FTZ or warehouse. Under 19 CFR 18.12(a), goods arriving under an IT entry "may be admitted to a FTZ, entered into a bonded warehouse, entered for consumption, transportation and exportation, immediate exportation, immediate transportation, or any other form of entry, within 15 calendar days."
• Out of a warehouse. 18.1(b) lists warehouse withdrawals for immediate transportation, immediate exportation and transportation and exportation as in-bond movements in their own right.
• Out of an FTZ. Under 18.1(g)(3), lading of goods leaving an FTZ for an in-bond movement is supervised under the FTZ rules in 19 CFR 146.71(a).

The practical point is that the 15-day window at the destination is the window to get the zone admission or warehouse entry filed. Our comparison of FTZs and bonded warehouses covers what happens once the goods are inside.

Does in-bond defer duty, and which rate applies at entry?

In-bond defers duty. It does not remove it for goods that stay in the United States. IT goods pay duty when they are entered at the destination port. T&E and IE goods that leave the country without being entered for consumption never reach a consumption entry, which is the point of those entry types.

The rate date is where in-bond has a consequence most teams do not model. 19 CFR 141.69 sets the general rule that duty rates are "the rates in effect at time of entry," then makes an exception for IT goods in paragraph (b). Under 19 CFR 141.69(b), merchandise that is not subject to a quantitative or tariff-rate quota, moves under an immediate transportation entry made at the port of original importation, and is entered for consumption at the port named in that entry without going to general order takes "the rates in effect when the immediate transportation entry was accepted at the port of original importation."

Three conditions attach to that exception:

1. The goods must not be subject to a quantitative or tariff-rate quota.
2. They must be entered at the port named in the IT entry.
3. They must not have gone to general order.

The section yields to anything "otherwise specifically provided for by Executive Order," so read the measure's own effective-date language and confirm with your broker how CBP is applying it to in-bond cargo before relying on it. How effective dates treat cargo on the water, in warehouses and in zones is covered in our guide to whether a new tariff applies to goods in transit.

Quotable insight: An in-bond movement is a duty deferral with a date stamp. Under 19 CFR 141.69(b), an IT shipment that is not under quota and is entered at its named destination without going to general order takes the rates in effect when the IT entry was accepted at the first port, not the rates on the day it clears inland, unless the tariff measure provides otherwise. Let it slip into general order, or enter it at a different port, and the date moves. In a year of fast-changing tariffs, the 15-day window is a rate decision as well as a logistics deadline.

Who is liable when the carrier, not the importer, controls the movement?

The party whose bond is on the transportation entry. 19 CFR 18.8(a) states that this party "will be liable for breach of any of the requirements found in this part," including shortages, irregular delivery, non-delivery, failure to export and broken seals, and that any loss "will be presumed to have occurred while the merchandise was in the possession of the party whose bond was obligated ... unless conclusive evidence to the contrary is produced."

Liability passes to another carrier only through the in-bond record: under 18.3(b), the original carrier files a report of arrival and the new carrier files a new in-bond application. A bonded carrier may use non-bonded truckers, but under 18.2(a)(1) "the responsibility for the merchandise will remain with" the carrier that obligated its bond.

That leaves the importer outside the liquidated damages claim in the usual case, but not outside the consequences:

• General order. If the importer or its broker does not enter the goods within 15 days of arrival, the goods become subject to general order on the 16th day under 18.1(k).
• Rate exposure. As above, a missed window can change which date sets the duty rate.
• Its own bond, if it files. An importer or forwarder that files the in-bond under its own custodial bond takes on the carrier's liability.
• Data quality. The six-digit HTS number on the in-bond application should match the classification on the entry filed at destination.

For the bond side of this, see customs bonds explained and single entry vs continuous bond. For where in-bond sits in the end-to-end sequence, see the customs clearance process.

Where in-bond timing fits in your duty planning

An in-bond is filed and closed by carriers and brokers. GingerControl does not file in-bonds, act as a carrier, a customs broker or an importer of record, or give legal advice. The part that sits with the importer is the data and the money: the HTS classification that travels on the in-bond and the entry, and the duty that will be owed when the goods are entered at destination.

GingerControl's Tariff Calculator covers the full U.S. tariff stack, base duty plus Section 232, Section 301 and Chapter 99, and runs date-sensitive calculations that break the duty into its components. For a team moving cargo inland under IT entries, the duty can be priced against the date that will govern it. Where that date produces a lower rate, GingerControl identifies and documents the opportunity; your licensed broker or counsel files.

References

1. eCFR, 19 CFR part 18, Transportation in Bond and Merchandise in Transit (current as of October 6, 2026)
   Data cited: in-bond definition and entry types (18.1(a), (b)), who may file (18.1(c)), application contents and EDI filing (18.1(d)), custodial bond (18.1(e)), 30 and 60 day in-transit time (18.1(i)), arrival report (18.1(j)), 15-day rule and general order (18.1(k), 18.12), carrier responsibility (18.2), transfers (18.3), diversion (18.5), shortages and redelivery (18.6), export notice (18.7), liability and liquidated damages (18.8), T&E (18.20), port limits retention (18.24), IE (18.25), pipeline Form 7512 (18.31), ISF and conversion (18.46)
   Source: 19 CFR part 18
2. eCFR, 19 CFR 113.63, basic custodial bond conditions
   Data cited: liquidated damages equal to the value of the merchandise, three times value for restricted or prohibited goods or alcoholic beverages, $1,000 per default not involving merchandise
   Source: 19 CFR 113.63
3. eCFR, 19 CFR 141.69, applicable rates of duty
   Data cited: rates in effect at time of entry, and the immediate transportation exception in paragraph (b)
   Source: 19 CFR 141.69
4. Federal Register, Changes to the In-Bond Process, CBP Dec. 17-13, 82 FR 45366, September 28, 2017, effective November 27, 2017
   Data cited: automation of the in-bond process, end of the paper CBP Form 7512 for electronic modes, retention of the IT, T&E and IE types under 19 U.S.C. 1552 and 1553
   Source: 82 FR 45366
5. U.S. Customs and Border Protection, In-Bond Regulatory Changes Frequently Asked Questions
   Data cited: ACE and QP/WP as the electronic filing routes for in-bond applications
   Source: CBP In-Bond FAQ